Using a tax agent or tax service

Recent changes to tax agent authorisations

Revenue has withdrawn the A2 process for Pay As You Earn (PAYE) taxpayers since 31 December 2025. This facility allowed PAYE taxpayers to authorise refunds or repayments to be paid into their agent’s bank account. 

Note

You should check the bank account details on your myAccount record to ensure that they are yours. This will ensure that any future refund can be processed directly to you without delay.

Revenue recognises the valuable contribution agents make to helping their clients voluntarily comply with their tax and duty obligations. These changes do not prevent PAYE taxpayers employing an agent to file their PAYE returns.